But among those who did see an effect on hiring, it was mostly negative, and sizable majorities of respondents expect the 2010 law to raise their companies’ costs and have a negative impact on their businesses.

Sageworks asked more than 80 chief financial officers at all types and sizes of for-profit and non-profit U.S. businesses for their thoughts on the hiring outlook and the impact of the Supreme Court ruling upholding the constitutionality of the Act, which brings major changes to the U.S. health care system.

Nearly 60 percent of respondents said the Supreme Court’s ruling has had no effect on their company’s hiring plans. And that’s good news, according to Sageworks co-founder and CEO Brian Hamilton.

“Privately held companies, and there are 27 million of them, are growing, they’re profitable, and their margins are good, but when they look out on the horizon, there are more costs, so will they stay on the fence in hiring?” he said. “That’s the big concern.”

Indeed, among respondents who said the health care ruling had influenced hiring plans, 32.10 percent report being somewhat or much less likely to hire, and only 3.7 percent said they are somewhat or much more likely to hire. Just over 7 percent had no opinion.

Hamilton has said that one immediate impact of the ruling on business owners is positive: They now know more about what to expect in the short term.

"You've got to remember the psychology of people who run privately held companies," Hamilton said. “If they have time to plan, the legislation is less important than the time horizon.”

CFOs in the survey may have not changed their hiring plans in the wake of the health care ruling, but they seem pessimistic about the overall impact on their businesses. About 63 percent of those surveyed said that on balance, the new law will increase their company’s costs, and 55 percent said that on balance, they think the law will hurt their business.

About 12 percent said the health care law will lower costs, and 15 percent said that on balance, it will help their company’s business.

Most respondents (65.43 percent) offer employer-sponsored health care insurance to full-time employees, while only about 1 of every 10 respondents offer employer-sponsored health care insurance to all employees. Nearly a quarter of the CFOs said their companies do not offer employer-sponsored health insurance.

The Sageworks survey was conducted between July 5 and August 8. There is no margin of error for the unscientific poll.

On the hiring front, 60 percent of respondents believe it is likely or very likely they will add new employees in 2013. CFOs who said it’s unlikely or very unlikely they will bolster their payrolls represented 37.5 percent of respondents, and 2.5 percent didn’t know or had no opinion.

As for adding new employees in the second half of this year, respondents were fairly evenly split: 45.68 percent said they are likely or very likely to add employees, while 50.62 percent said they are unlikely or very unlikely. Only 3.7 percent were undecided or had no opinion.

John Calia, partner of SCA Group LLC, a firm providing C-level services to companies and a former CEO of three entrepreneurial enterprises, said broader economic issues and uncertain demand, rather than the health care ruling, are driving companies’ actions.

“I don’t think it has influenced hiring per se,” Calia said of the ruling. “I think there’s a larger environment of uncertainty that’s probably affecting hiring. Health care might be a part of that in the case of certain players.”

“Business owners might be saying, ‘Demand is up a little bit, but I don’t know how long it’s going to last,’” Calia said. “There’s a reluctance to invest.”

In addition, companies nearing the 50-employee threshold may think twice before hiring additional employees, because that will trigger requirements to offer affordable coverage under the law, Hamilton has said.

Sageworks, a financial information company, collects and analyzes data on the performance of privately held companies and provides financial forecasting software.